Luxury Tax Law in Chhattisgarh - 1988

THE CHHATTISGARH HOTEL TATHA VAS GRIHON ME VILAS

VASTUON PAR KAR NIYAM, 1988

* Notification No. A-5-3-88-ST-V(46),                                                                                 Dated the 9th August,1988.

In exercise of the powers conferred by section 10 of the Chhattisgarh HOTEL TATHA VAS GRIHON ME VILAS VASTUON PAR KAR NIYAM, 1988 (No. 13 of 1988), the State Government hereby makes the following rules, namely:-

RULES

1.

Short Title - These rules may be called the Chhattisgarh Hotel Tatha Vas Grihon Me Vilas Vastuon Par Kar Niyam, 1988.

2.

Definitions - In these rules, unless the context otherwise requires,- 

(a)

"Act" means the Chhattisgarh Hotel Tatha Vas Grihon me Vilas Vastuon Par Kar Niyam, 1988 ( No. 13 of 1988);

(b)

"Form" means a form appended to these rules;

(c)

"Sales Tax Rules" means the Madhya Pradesh General Sales tax rules,1959;

(d)

Words and expressions used but not defined in these rules and defined in the Sales Tax Act or the sales tax rules shall have the meaning assigned to them in the Sales Tax Act or the Sales tax rules, as the case may be.

3.

Maintenance of accounts - (1) Every registered hotelier shall maintain -

(a)

Information in form I of residential accommodation and the tariff therefore in respect of his hotel;

(b)

Daily account in form II of occupation of residential accommodation in his hotel and collection of tax therefore, and

(c)

Monthly abstract in form III of collection and payment of tax.

(2)

The registered hotelier shall maintain a separate bound register for each of the forms specified in sub-rule (1) and shall get each of the pages of such register serially numbered, sealed or certified by an officer duly authorised by the Commissioner in this behalf.

4.

Furnishing of returns - Every registered hotelier liable to pay tax under section 3 of the Act shall furnish to the Sales Tax Officer within whose jurisdiction his place of business is situated, a return in form IV for every quarter of the year within ten days of the expiry of such quarter. The return shall be accompanied by a copy of challan in proof of the payment of tax payable according to such return;

Provided that a separate return for the period commencing from the date of coming into force of the Act and ending with the last day of the quarter in which the Act comes into force shall be furnished within fifteen days of the expiry of the said quarter.

5.

Payment of Tax - The tax payable under the Act shall be¹[by challan in form IV-A in quadruplicate] into a Government treasury under the head"0023-Hotel Receipt Tax/ 101 Collection from Hotels which are companies/ 102 collection from hotels which are not companies -800- other receipts"

6.

Form of order of assessment  - The order of assessment shall be in form V.

7.

Form of notice of demand - The notice of demand shall be in form VI.

8.

Grant of registration certificate - (1) An application for obtaining a registration certificate under sub-section (1) of section 8 of the Act shall be made in form VII.

(2)

A hotelier having places of business within the jurisdiction of more than one Sales Tax Officer shall make an application for grant of registration certificate separately to each such Sales Tax Officer in respect of each such places of business.

(3)

(a)

On receipt of an application for grant of registration certificate, such Sales Tax Officer Shall, if he is satisfied that the application is in order, and the necessary particulars have been furnished by the hotelier, grant to the hotelier a registration in form VIII.

(b)

If such Sales Tax Officer finds that the application is not in order or that that all necessary particulars have not been furnished, he shall direct the hotelier to furnish such additional information as may be considered necessary. After considering the additional information such Sales Tax Officer shall grant to the hotelier a registration certificate in form VIII.